Detailed Single Year Tables
Description of Proposed Provision:
F11: Apply a separate 12.4-percent tax on net investment income (NII), as defined in the Affordable Care Act (ACA), payable to the OASI and DI Trust Funds with an unindexed threshold of $400,000, effective 2028 and later. The NII tax would apply to the lesser of NII and the excess of modified adjusted income (MAGI) above the unindexed threshold of $400,000. This single threshold would apply regardless of tax filing status. Do not provide benefit credit on this new revenue.
Financial Estimates for the OASDI Trust Fund Program
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
|
Expressed as a percentage of current-law taxable payroll |
Trust fund ratio as of January 1 |
Expressed as a percentage of current-law taxable payroll |
|||||||
|
Calendar year |
Cost rate |
Income rate |
Annual balance |
Cost rate |
Income rate |
Annual balance |
|||
| 2026 | 15.37 | 12.91 | -2.45 | 151 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.62 | 12.85 | -2.77 | 131 | 0.00 | 0.00 | 0.00 | ||
| 2028 | 15.70 | 13.97 | -1.74 | 111 | 0.00 | 0.96 | 0.96 | ||
| 2029 | 15.74 | 14.02 | -1.71 | 98 | -0.00 | 0.96 | 0.96 | ||
| 2030 | 15.74 | 14.04 | -1.70 | 86 | -0.00 | 0.96 | 0.97 | ||
| 2031 | 15.72 | 14.05 | -1.67 | 74 | -0.00 | 0.97 | 0.97 | ||
| 2032 | 15.72 | 14.07 | -1.65 | 63 | -0.00 | 0.97 | 0.98 | ||
| 2033 | 15.72 | 14.11 | -1.61 | 52 | -0.00 | 0.98 | 0.98 | ||
| 2034 | 15.74 | 14.13 | -1.61 | 42 | -0.00 | 0.99 | 0.99 | ||
| 2035 | 15.77 | 14.16 | -1.61 | 32 | -0.00 | 1.00 | 1.00 | ||
| 2036 | 15.85 | 14.18 | -1.68 | 22 | -0.00 | 1.00 | 1.01 | ||
| 2037 | 15.95 | 14.20 | -1.76 | 12 | -0.00 | 1.02 | 1.02 | ||
| 2038 | 16.04 | 14.22 | -1.83 | 1 | -0.00 | 1.03 | 1.03 | ||
| 2039 | 16.13 | 14.24 | -1.89 | — | -0.00 | 1.04 | 1.04 | ||
| 2040 | 16.20 | 14.25 | -1.95 | — | -0.00 | 1.06 | 1.06 | ||
| 2041 | 16.27 | 14.27 | -2.00 | — | -0.00 | 1.07 | 1.07 | ||
| 2042 | 16.34 | 14.29 | -2.05 | — | -0.00 | 1.09 | 1.09 | ||
| 2043 | 16.41 | 14.31 | -2.10 | — | -0.00 | 1.10 | 1.10 | ||
| 2044 | 16.49 | 14.33 | -2.16 | — | -0.00 | 1.11 | 1.12 | ||
| 2045 | 16.57 | 14.35 | -2.22 | — | -0.00 | 1.13 | 1.13 | ||
| 2046 | 16.63 | 14.37 | -2.26 | — | -0.00 | 1.14 | 1.14 | ||
| 2047 | 16.70 | 14.39 | -2.31 | — | -0.00 | 1.16 | 1.16 | ||
| 2048 | 16.77 | 14.41 | -2.36 | — | -0.00 | 1.17 | 1.17 | ||
| 2049 | 16.84 | 14.42 | -2.42 | — | -0.00 | 1.18 | 1.18 | ||
| 2050 | 16.93 | 14.44 | -2.49 | — | -0.00 | 1.19 | 1.20 | ||
| 2051 | 17.02 | 14.46 | -2.56 | — | -0.00 | 1.21 | 1.21 | ||
| 2052 | 17.12 | 14.48 | -2.65 | — | -0.00 | 1.22 | 1.22 | ||
| 2053 | 17.23 | 14.50 | -2.74 | — | -0.00 | 1.23 | 1.23 | ||
| 2054 | 17.35 | 14.52 | -2.83 | — | -0.00 | 1.24 | 1.24 | ||
| 2055 | 17.48 | 14.53 | -2.94 | — | -0.00 | 1.25 | 1.25 | ||
| 2056 | 17.61 | 14.55 | -3.06 | — | -0.00 | 1.26 | 1.26 | ||
| 2057 | 17.74 | 14.57 | -3.18 | — | -0.00 | 1.27 | 1.27 | ||
| 2058 | 17.88 | 14.58 | -3.29 | — | -0.00 | 1.28 | 1.28 | ||
| 2059 | 18.01 | 14.60 | -3.41 | — | -0.00 | 1.29 | 1.29 | ||
| 2060 | 18.14 | 14.62 | -3.52 | — | -0.00 | 1.30 | 1.30 | ||
| 2061 | 18.27 | 14.64 | -3.63 | — | -0.00 | 1.31 | 1.31 | ||
| 2062 | 18.39 | 14.66 | -3.74 | — | -0.00 | 1.32 | 1.32 | ||
| 2063 | 18.51 | 14.67 | -3.84 | — | -0.00 | 1.32 | 1.33 | ||
| 2064 | 18.63 | 14.69 | -3.94 | — | -0.00 | 1.33 | 1.33 | ||
| 2065 | 18.74 | 14.70 | -4.04 | — | -0.00 | 1.34 | 1.34 | ||
| 2066 | 18.85 | 14.72 | -4.14 | — | -0.00 | 1.35 | 1.35 | ||
| 2067 | 18.97 | 14.73 | -4.24 | — | -0.00 | 1.36 | 1.36 | ||
| 2068 | 19.08 | 14.75 | -4.34 | — | -0.00 | 1.37 | 1.37 | ||
| 2069 | 19.20 | 14.77 | -4.44 | — | -0.00 | 1.37 | 1.38 | ||
| 2070 | 19.32 | 14.78 | -4.54 | — | -0.00 | 1.38 | 1.38 | ||
| 2071 | 19.44 | 14.80 | -4.64 | — | -0.00 | 1.39 | 1.39 | ||
| 2072 | 19.56 | 14.81 | -4.75 | — | -0.00 | 1.40 | 1.40 | ||
| 2073 | 19.68 | 14.83 | -4.85 | — | -0.00 | 1.41 | 1.41 | ||
| 2074 | 19.79 | 14.84 | -4.95 | — | -0.00 | 1.41 | 1.42 | ||
| 2075 | 19.90 | 14.86 | -5.04 | — | -0.00 | 1.42 | 1.42 | ||
| 2076 | 19.99 | 14.87 | -5.13 | — | -0.00 | 1.43 | 1.43 | ||
| 2077 | 20.08 | 14.88 | -5.20 | — | -0.00 | 1.43 | 1.43 | ||
| 2078 | 20.16 | 14.89 | -5.27 | — | -0.00 | 1.44 | 1.44 | ||
| 2079 | 20.23 | 14.90 | -5.33 | — | -0.00 | 1.44 | 1.45 | ||
| 2080 | 20.29 | 14.91 | -5.37 | — | -0.00 | 1.45 | 1.45 | ||
| 2081 | 20.34 | 14.92 | -5.42 | — | -0.00 | 1.46 | 1.46 | ||
| 2082 | 20.38 | 14.93 | -5.45 | — | -0.00 | 1.46 | 1.46 | ||
| 2083 | 20.41 | 14.94 | -5.48 | — | -0.00 | 1.47 | 1.47 | ||
| 2084 | 20.44 | 14.95 | -5.49 | — | -0.00 | 1.47 | 1.48 | ||
| 2085 | 20.45 | 14.95 | -5.50 | — | -0.00 | 1.48 | 1.48 | ||
| 2086 | 20.45 | 14.96 | -5.49 | — | -0.00 | 1.48 | 1.49 | ||
| 2087 | 20.43 | 14.96 | -5.47 | — | -0.00 | 1.49 | 1.49 | ||
| 2088 | 20.41 | 14.97 | -5.44 | — | -0.00 | 1.49 | 1.50 | ||
| 2089 | 20.38 | 14.97 | -5.41 | — | -0.00 | 1.50 | 1.50 | ||
| 2090 | 20.35 | 14.97 | -5.37 | — | -0.00 | 1.50 | 1.51 | ||
| 2091 | 20.31 | 14.98 | -5.33 | — | -0.00 | 1.51 | 1.51 | ||
| 2092 | 20.27 | 14.98 | -5.29 | — | -0.00 | 1.51 | 1.52 | ||
| 2093 | 20.23 | 14.98 | -5.24 | — | -0.00 | 1.52 | 1.52 | ||
| 2094 | 20.18 | 14.98 | -5.20 | — | -0.00 | 1.52 | 1.52 | ||
| 2095 | 20.15 | 14.98 | -5.16 | — | -0.00 | 1.53 | 1.53 | ||
| 2096 | 20.11 | 14.99 | -5.13 | — | -0.00 | 1.53 | 1.53 | ||
| 2097 | 20.08 | 14.99 | -5.09 | — | -0.00 | 1.53 | 1.54 | ||
| 2098 | 20.05 | 14.99 | -5.06 | — | -0.00 | 1.54 | 1.54 | ||
| 2099 | 20.03 | 14.99 | -5.04 | — | -0.00 | 1.54 | 1.54 | ||
| 2100 | 20.02 | 15.00 | -5.02 | — | -0.00 | 1.54 | 1.55 | ||
| 2101 | 20.02 | 15.00 | -5.02 | — | -0.00 | 1.55 | 1.55 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2026-2100 | 18.10% | 14.90% | -3.20% | 2038 | -0.00% | 1.22% | 1.22% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
|||||||||
Based on Intermediate Assumptions of the 2026 Trustees Report.